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【单选题】
A company manufactures two joint products and one by-product in a single process. Data for November are as follows. $ Raw material input 216,000 Conversion costs 72,000 There were no inventories at the beginning or end of the period. Output(units) Sales price($) Joint product E 21,000 15 Joint product Q 18,000 10 By-product X 2,000 2 By-product sales revenue is credited to the process account. Joint costs are apportioned on a sales value basis. What were the full production costs of product Q in November (to the nearest $)?A.
$102,445
B.
$103,273
C.
$104,727
D.
$180,727
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【单选题】关于病案委员会,下列叙述哪一项是错误的
A.
是医院学术委员会之一
B.
每年至少要召开1~2次会议,会议形成的决议为行政决定
C.
应由院长、临床、护理、医技、职能科室专家及病案科主任组成
D.
病案科为委员会的办事机构
E.
二级以上医疗机构都应当设立病案委员会